Riset Akuntansi dan Keuangan Indonesia
Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia

Good Corporate Governance Modeling on Opportunistic Behavior - Related Party Transaction

Lia Ramadhani Fatchan (Unknown)
Trisnawati, *Rina (Unknown)
Erma Setiawati (Unknown)



Article Info

Publish Date
30 Apr 2025

Abstract

This study aims to examine the role of good corporate governance in influencing the relationship between family ownership, institutional ownership, and political connections with related party transactions (RPT). The research method uses a quantitative approach with secondary data. Samples using purposive sampling techniques were obtained from 36 mining companies listed on the Indonesia Stock Exchange in the 2017-2022 period. From this sampling technique, after removing incomplete data and outliers, 211 observable data were obtained. Data analysis used moderated regression analysis. The results of the study indicate that good corporate governance is able to moderate the relationship between institutional ownership and political connections with RPT but is unable to moderate between family ownership and RPT. The practical implications of this study can be used as a consideration for the government to make regulations so that the implementation of good corporate governance is more effective in companies whose shares are majority owned by families

Copyrights © 2025






Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...